Pradhan Mantri Awas Yojana (Urban)
Pradhan Mantri Awas Yojana (Urban) for ensuring housing for all in urban areas was launched on 25th June 2015 providing pucca houses to all eligible beneficiaries by 2022. Key Points to be considered: In this…
GST Rate on Footwear and Apparel will increase from 5% to 12%
CBIC Vide Notification No. 14/2021-Central Tax (Rate) dated 18.11.2021 has increased the Rate of GST on Apparel, Fabric and Footwear from 5% to 12% w.e.f. 01.01.2022. To correct the inverted duty structure for textiles and…
Society Registration
What is Society? A society is a union of individuals united by mutual consent to consider, determine and cooperate for everyday purposes. Societies are usually registered to promote charitable activities such as education, health, environment,…
Content of Partnership Deed
Content of Partnership Deed The following clauses are normally covered in the partnership deed: i. Name of the firm ii. Names, addresses, qualifications and occupations of partners. iii. Nature and Scope of Business proposed to…
Dissolutions of a Partnership Firm
The dissolution of a partnership firm is said to be dissolved when the relationship between the partners is terminated. In case of dissolution, the firm ceases to exist. The process of dissolution includes disposing of…
Section 194O – TDS on Payments Made to E-commerce Participants
Section 194-O is applicable for E-commerce operator for sale of goods or provision of service facilitated by it through its digital or electronic facility or platform. Section 194-O has been inserted with effect from October…
Due date extended for ROC Annual Filing for FY ending 31.03.2021
MCA vide General Circular No. 17/2021 dated 29.10.2021 has extended the due dates for Annual Filing for Financial Year ending 31.03.2021. There is relaxation of levy of additional fee upto 31.12.2021 for filing of e-forms…
Advisory for taxpayers on Form GSTR-2B
GSTN issued Advisory on Form GSTR-2B Following are the points under Advisory: 1. Form GSTR-2B is an auto-drafted ITC statement which is generated for every normal taxpayer on the basis of the information furnished by…
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